Authority: High Court of Judicature at Patna

Order Date: 17-06-2026

Case Overview

  • Petitioner: Sharda Construction, a partnership firm, represented by authorized signatory Sanjay Kumar.
  • Respondents:

1. Principal Chief Commissioner of Income Tax (TDS) Patna

2. Joint Commissioner of Income Tax, Range‑3, Gaya

3. Punjab National Bank, M.G. Road Branch, Aurangabad.

  • Nature of Petition: Writ petition seeking (i) a mandamus directing Respondent No. 2 to credit TDS deducted for Assessment Year 2010‑11 in computing tax liability under Section 199 of the Income Tax Act, 1961, based on the TDS certificate and Form 26AS; and (ii) a direction to Respondent No. 3 to upload its TDS return for AY 2010‑11 (Section 194A) so that the credit appears on Form 26AS.
  • Legal Representation: Petitioner's counsel – Mr. D.V. Pathy, Sr. Adv., and Mr. Sadashiv Tiwari, Adv.; Respondents’ counsel – senior counsel Ms. Archana Sinha, Jr. counsel Ms. Shilpi Keshri, and Mr. Alok Kumar Shahi for Respondents 1 & 2; and Mr. Prabhat Kumar Sharan, Mr. Jayant Kumar Sharan, and Mr. Hemant Kumar Sharan for Respondent 3.

Court Findings & Directions

  • The senior counsel for Respondents 1 & 2 stated that the petitioner’s claim for tax credit/refund is being processed and will be effected within four weeks from the date of the order.
  • The Court accepted this assurance and directed that the claim be given effect within the stipulated period.

Final Outcome

  • The writ petition is disposed of.
  • Respondent No. 2 (Income Tax authorities) will process and credit the TDS for AY 2010‑11 within four weeks of the order.
  • Respondent No. 3 (Punjab National Bank) is directed to upload its TDS return for AY 2010‑11 to enable the credit to be reflected on the taxpayer’s Form 26AS.

Topics: Tax Credit, Income Tax, Judicial Order